为了适应预算管理与改革的需要，根据《财政部关于印发〈２００２年政府预算收支科目〉的通知》（财预［２００１］３２９号），现将修改事业单位事业支出的核算内容规定如下：一、事业单位应在“事业支出”科目下设置“基本支出”和“项目支出”二级明细科目，并在二级明细科 In order to meet the needs of budget management and reform, in accordance with the “Notice of the Ministry of Finance on Printing and Distributing the Subject of the 2002 Budget and Expenditure of the Government Budget” (Cai Pok [2001] No. 329), the content of accounting for the revision of the business expenditure of public institutions is hereby formulated as follows: First, public institutions should set the “Basic Expenditure” and “Project Expenditure” second-level detail subjects under the category of “Business Expenses”